Question 1 Factory Overhead costs for October 2 1 are given Table 1 TABLE 1 -Actual OH Costs Factory OH Cost Pools 4 A. Go through each of the overhead costs and assign 5 each cost looofCH cust pocls. Faciities, Persoimel 6 or General. Do this by complelin Table $ 5.240 $0,460 $10,370 $125,260 Depreciaton- Equpment $ 150,190 $35,Hio $11,390 15 630 $32500 Trainins Supervsion 9 B Calculate an overhead rate tor each ot the cost pools 1) Use the intomahon in Both lables 1 and Tables Depreriahon-Huding nsurance on Huilding Amortization of I Total Mig. OH Costs 12 13 B 1 Identify the OH base you think is most appropriate for each cost pool 14 Cost Pool CH Base 15 Operations 16 Personnel 17 General 18 19 20 D.2 3how your calculaticn of the OlI Rate 21 22 Operations 23 Personnel 4 Genaral P is intellectual property TABLE 2 Use of resources by Job Direct Malerials-S Dired Labor Hours Machine Hours Superv sion Hours Units in Job n-serice days $35,600 ,441.00 1,240.50 406.00 114.00 406.00 164.00 1.00 35.800 324,800 25,000 17,400 400.00 378.00 50.00 500 600.50 500.00 79.00 20.00 960.50 002.00 106.00 40 00 S 138,600 4,810.50 2,732.00 B25.00 1,355.00 Pool Amount OH Base OHRate 68 DD 26 27 C. Assume the average cost of 28 Determine the ending balances for eachjob. Show your answers 29 by completing Table 3. You may assume beginning and endirg MP 30 baances are SO TABLE 3-Menufacturing Costs by Job Type of Cost Direct Materials Direct Labor Operations CH Personnel OH direct labor is S42 per hour Job 10.01 Jcb 10.02 Job 10.03 Job 1004 Job 10.05 33 Nole 1. omee cueslions abuve recuite you lo use your judgment. 34 Try to make reasonable and delensible decisions Ih most cases thre 35 is an obvious cheico. In a couple of casos therc is cither no obyioS Tolal Cost Cost per unit Question 1 Factory Overhead costs for October 2 1 are given Table 1 TABLE 1 -Actual OH Costs Factory OH Cost Pools 4 A. Go through each of the overhead costs and assign 5 each cost looofCH cust pocls. Faciities, Persoimel 6 or General. Do this by complelin Table $ 5.240 $0,460 $10,370 $125,260 Depreciaton- Equpment $ 150,190 $35,Hio $11,390 15 630 $32500 Trainins Supervsion 9 B Calculate an overhead rate tor each ot the cost pools 1) Use the intomahon in Both lables 1 and Tables Depreriahon-Huding nsurance on Huilding Amortization of I Total Mig. OH Costs 12 13 B 1 Identify the OH base you think is most appropriate for each cost pool 14 Cost Pool CH Base 15 Operations 16 Personnel 17 General 18 19 20 D.2 3how your calculaticn of the OlI Rate 21 22 Operations 23 Personnel 4 Genaral P is intellectual property TABLE 2 Use of resources by Job Direct Malerials-S Dired Labor Hours Machine Hours Superv sion Hours Units in Job n-serice days $35,600 ,441.00 1,240.50 406.00 114.00 406.00 164.00 1.00 35.800 324,800 25,000 17,400 400.00 378.00 50.00 500 600.50 500.00 79.00 20.00 960.50 002.00 106.00 40 00 S 138,600 4,810.50 2,732.00 B25.00 1,355.00 Pool Amount OH Base OHRate 68 DD 26 27 C. Assume the average cost of 28 Determine the ending balances for eachjob. Show your answers 29 by completing Table 3. You may assume beginning and endirg MP 30 baances are SO TABLE 3-Menufacturing Costs by Job Type of Cost Direct Materials Direct Labor Operations CH Personnel OH direct labor is S42 per hour Job 10.01 Jcb 10.02 Job 10.03 Job 1004 Job 10.05 33 Nole 1. omee cueslions abuve recuite you lo use your judgment. 34 Try to make reasonable and delensible decisions Ih most cases thre 35 is an obvious cheico. In a couple of casos therc is cither no obyioS Tolal Cost Cost per unit
